Change in effective cancellation date requires a show cause notice, response opportunity, personal hearing, and potential ex parte decision. GST REG-34 requires a show cause notice before changing the effective date of cancellation of GST registration. Grounds include fraudulent registration, ... Summary
Change in effective cancellation date requires a show cause notice, response opportunity, personal hearing, and potential ex parte decision.
GST REG-34 requires a show cause notice before changing the effective date of cancellation of GST registration. Grounds include fraudulent registration, failure to conduct business from the declared place, issuing invoices without supply, and failure by a voluntarily registered person to commence business within six months. The person is allowed thirty days to reply and an opportunity of personal hearing. Failure to respond or attend may result in an ex parte determination on available records and merits.
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